As every year, since the implementation of the withholding tax, next January you will receive an advance corresponding to 60% of the amount of certain tax credits and reductions that you took advantage of in September this year for the taxation of your income for 2020.
As a reminder, this advance only concerns certain advantages considered recurring, that is to say those which you benefit each year in return for the employment of an employee at home, the care of your young children, donations to political organizations and parties, and / or rental investment, etc.
For example, if you benefited from a tax credit of 1,000 euros for the care of your children in 2020, you will receive an advance of 600 euros in January 2022. If you declare the same care costs in 2021 as in 2020, the balance of 400 euros will be paid to you in September 2022. On the other hand, if your expenses for 2021 are lower than those for 2020, you will have to reimburse the overpayment in September 2022.
Modulation
It is to avoid this kind of inconvenience that you have the possibility – but not the obligation – to adjust the amount of the advance that must be paid to you next January, or even to cancel it altogether if you do not. have not incurred the same type of expenses this year. The modulation request must be made before December 9th. All you have to do is go to your personal space on impots.gouv.fr, section “Manage my deduction at source”, menu “Manage your advance reductions and tax credits”.
On the other hand, if you incurred expenses and / or investments eligible for the advance mechanism for the first time in 2021 or if your expenses have increased this year, you cannot apply for an advance from January 2022. or request a higher amount advance! You will have to wait until the summer of 2022 to obtain the reimbursement of your tax credit or reduction. It is only from January 2023 that the advance will be automatically put in place …
Immediate advance
Warning ! If you live in the North (59) or in Paris (75), and have applied from September 2021, via the service employment check (Cesu) to benefit from the immediate advance of the tax credit for employment of an employee at home, the amount of the 60% advance that will be paid to you next January will not take into account the amount of immediate advances received in 2021, since this advance is based on expenses for the year 2020. Even if you incurred the same expenses as last year, you may end up with an overpayment that you will have to reimburse next September. Take this into account if you want to adjust the amount of your advance.
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